# Form 2106 (US)

> US form for employee business expense deduction — restricted use after TCJA.

**URL:** https://quilometragem.com/glossary/form-2106

**Summary:** US form for employee business expense deduction — restricted use after TCJA.

- Form 2106 (Employee Business Expenses) was used by US W-2 employees to deduct unreimbursed work expenses, including business mileage.
- After the 2017 Tax Cuts and Jobs Act, use is restricted to specific categories: armed-forces reservists, performing artists, fee-basis state and local officials, and employees with impairment-related work expenses.
- The rest of the W-2 workforce cannot deduct through 2025.

Form 2106 (Employee Business Expenses) was used by US W-2 employees to deduct unreimbursed work expenses, including business mileage. After the 2017 Tax Cuts and Jobs Act, use is restricted to specific categories: armed-forces reservists, performing artists, fee-basis state and local officials, and employees with impairment-related work expenses. The rest of the W-2 workforce cannot deduct through 2025.